Georgia Code
Article 8 - School Taxation
§ 48-5-402. Public Utility Property in School Districts Subject to School Tax; Returns to Show Fair Market Value of Property; Assessment and Collection of School Tax by Commissioner; Contesting Taxability

History. Ga. L. 1910, p. 22, § 3; Ga. L. 1919, p. 288, §§ 132, 133; Code 1933, §§ 32-1116, 32-1117, 92-6803; Code 1933, § 91A-1703, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 3; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, deleted “and Code Section 48-5-403” following “this subsection” near the end of the last sentence of subsection (d).
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.

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